Article 238 undecies
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
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Showing 81–90 of 2273 articles for “Art. 238 bis K”
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
…e nearest whole number. In the event of a capital increase resulting from the exercise, which may take place at any time, of rights attached to securities giving access to the capital, from the exerci…
A securitisation undertaking covered by this sub-paragraph may only sell or transfer, in one or more transactions, contracts transferring insurance risks and receivables held against insurance and rei…
The dental surgeon is free to prescribe whatever he considers most appropriate in the circumstances. He must limit his prescriptions and actions to what is necessary for the quality and effectiveness…
The holder ensures the continuity and safety of care as provided for in Article L. 1110-1, and formalises this in the protocols referred to in Article D. 6124-237.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in artic…
I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…
The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…
…he meaning of the articles 201 and 202 when this transfer benefits from the provisions of l'article 238 quater B.
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